UNITED STATES V. FIOR D’ITALIA, INC.[Syllabus] In assessing a restaurant for Federal Insurance Contribution Act taxes based upon tips that its employees may have received but did not report, the Internal Revenue Service is authorized to use an aggregate estimate of all tips that the restaurant's customers paid its employees.

YOUNG V. UNITED STATES[Syllabus] The Bankruptcy Code's lookback period, which provides that a discharge does not extinguish certain tax liabilities for which a return was due within three years before the filing of the individual debtor's petition, 11 U. S. C. §507(a)(8)(A)(i), is tolled during the pendency of a prior bankruptcy petition.

DRYE V. UNITED STATES[Syllabus]Whether the interest of an heir in an estate constitutes 'property ' or a 'right to property' to which the federal tax lien attaches under 26 U.S.C 6321 even though the heir thereafter purports retroactively to disclaim the interest under state law.

UNITED STATES V. GALLETTI[Syllabus]Whether, in order to enforce the derivative liability of partners for the tax debts of their partnership, the United States must make a separate assessment of the taxes owed by the partnership against each of the partners directly?

UNITED DOMINION INDUSTRIES, INC. V.UNITED STATESSYLLABUS[Syllabus] The "product liability loss" (PLL) of an affiliated group of corporations electing to file a consolidated federal income tax return must be figured on a consolidated, single-entity basis, not by aggregating PLLs separately determined company by company.

UNITED STATES V. CRAFT[Syllabus] Michigan law gives a tenant by the entirety individual rights in the estate sufficient to constitute "property" or "rights to property" to which a federal tax lien may attach under 26 U. S. C. §6321.